500 €20.000 €
€
Employer contributions
%
%
%
Total employer cost
€3,658.50
Gross: €3,000.00 · Additional cost above gross: €658.50
Employee
Income tax (Lohnsteuer)€283.48
Solidarity surcharge€0.00
Health insurance (employee)€244.50
Pension insurance (employee)€279.00
Unemployment insurance (employee)€39.00
Care insurance (employee)€72.00
Net salary€2,082.02
Employer
Health insurance (employer)€244.50
Pension insurance (employer)€279.00
Unemployment insurance (employer)€39.00
Care insurance (employer)€54.00
Sick pay compensation (U1)€33.00
Maternity pay (U2)€7.20
Insolvency contribution (U3)€1.80
Additional cost above gross€658.50
Frequently Asked Questions
- What does an employee really cost the employer?
- As a rule of thumb, total employer costs are roughly 20–22% above the gross salary. This includes the employer's share of health (~7.9%), care (~1.8%), pension (9.3%) and unemployment insurance (1.3%), as well as the U1, U2 and U3 levies.
- What are the U1, U2 and U3 levies?
- U1 (sick pay levy) reimburses small employers for a portion of continued salary payments during sick leave. U2 (maternity) finances maternity benefits. U3 is the insolvency contribution. Exact rates vary by health insurer and company size.
- Does the employer also pay church tax?
- No. Church tax is borne exclusively by the employee. The employer only withholds it and remits it to the tax office on the employee's behalf.
- How do I calculate costs for a part-time employee?
- Simply enter the proportional gross salary. The contribution rates remain the same; the contribution ceilings are generally not reached for part-time employees.